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ForCo, a non-U.S. corporation based in Aldonza, purchases widgets from USCo, Inc., its U.S. parent corporation.
The widgets are sold by ForCo to an unrelated foreign corporation in Aldonza. The income from sale of the widgets by ForCo is Subpart F foreign base company sales income.
Amines
Organic compounds and functional groups that contain a basic nitrogen atom with a lone pair.
Genetic Material
The molecules responsible for inheritance and the biological characteristics of organisms, primarily DNA (deoxyribonucleic acid) and RNA (ribonucleic acid).
DNA
The molecule that carries genetic instructions used in the growth, development, functioning, and reproduction of all known living organisms and many viruses.
Zygote
The initial cell formed when a new organism is produced by sexual reproduction, resulting from the union of sperm and egg cells.
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